財政職能與財政政策之析論

Discussion on Fiscal Function and Fiscal Policy

郭昱瑩(Yu-Ying Kuo)

《研考雙月刊》 32卷2期 (2008/04) Pp. 30-40

https://doi.org/10.6978/YKSYK.200804.0030

摘要

政府財政職能與財政政策的分際不易拿捏，本文先由傳統公共財政學派與公共選擇學派的看法討論財政職能與財政政策，再由政治與經濟因素分析探討政府的財政職能，繼而探討我國之財政職能與財政政策。就政府財政職能與政策而言，必須審慎考量三方面的平衡：增加政府支出vs.減少政府支出的經濟效果、舉債支應資本預算vs.資本建設的自償率與回收期、民主政治vs.財政赤字的關係，從而建議政府財政政策應追求動態平衡、應審慎評估政府支出、資本預算輔以成本效益分析以及減少預算過程中過多的政治干預。

關鍵字

財政職能 ； 財政政策 ； 公共財政 ； 公共選擇

並列摘要

It is difficult to grasp the scope of fiscal function and policy. The paper first explores fiscal functions based on thoughts of traditional public finance school and public choice school, and then analyzes fiscal functions and polices from political and economic perspectives. With respect to fiscal function and policy, governments at every level should put three aspects into consideration: economic effects after increasing or decreasing public expenditure, the amount of public debt to support capital budgeting vs. self-liquidating speed and payback period of capital construction, and the relationship between democratic politics and fiscal deficit. Therefore, it is suggested that the government should try to find dynamic equilibrium of fiscal functions, carefully evaluate government spending, apply cost-benefit analysis on capital budgeting, and avoid excessive political intervention within budget process.

並列關鍵字

fiscal function ； fiscal policy ； public finance ； public choice